The audit materials consist of the following parts. Generalization and systematization of audit materials

Control and revision: lecture notes Ivanova Elena Leonidovna

8. Documentation of the audit

The audit materials consist of an audit report and properly executed annexes to it, which are referenced in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The inspection report is the result of the painstaking work of a group of auditors and an official document for making decisions on the audit, up to the initiation of a criminal case. Entries in the act must be stated on the basis of verified facts arising from available documents, materials from counter checks, inventories and other data.

Acts must contain introductory, descriptive and effective parts.

The introductory part states the following:

1) the full name of the institution in which the audit is carried out, its organizational and legal form and address;

2) the names of the officials of the audited institution participating in the audit, who are responsible for maintaining accounting records and submitting reports;

3) the basis for the audit, its type, the reasons for its conduct;

4) the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5) start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1) specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2) each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3) when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia. The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

Data from interim acts are included in the consolidated act in a brief summary and only if there are identified violations. Interim acts are signed by auditing and relevant officials responsible for the safety of monetary and material assets. For the sake of maximum brevity of presentation, the act should not be cluttered with detailed information (tables of digital data identified during the verification process). In this case, it is enough to provide 1-2 examples and the general result in the act, and attach a detailed list of violations to the act signed by the auditor and the chief accountant of the institution.

Before signing the act, the auditor familiarizes the management of the institution and accounting employees with its contents and, if there are reasonable objections, makes corrections to the act before signing it.

For all violations, it is necessary to require an explanation from the manager, authorized and guilty persons during the inspection or, as appropriate, within 3 days after signing the act, which is recorded in the act before the signatures.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

If there are objections or explanations to the act, the signers make a reservation about this before their signature and submit written objections or explanations within 10 days from the date of signing the act.

In cases where the measures taken during the audit do not ensure the complete elimination of all identified violations, the auditor develops a draft order to eliminate the identified violations and submits it for consideration to the management that appointed the audit.

From the book Control and Audit: Lecture Notes author Ivanova Elena Leonidovna

10. Documentation of the audit Issues related to documenting the audit are regulated by the following standards: “Documentation of the audit”, “Planning the audit”, “Procedure for drawing up the audit report on the financial statements”. Audit organization and

From the book Control and Audit author Ivanova Elena Leonidovna

24. Organization of audits Audits of financial and economic activities of bodies and institutions can be non-departmental, departmental, intra-economic, planned and unscheduled, comprehensive, non-complex and thematic, continuous, selective and

From the book Accounting author Melnikov Ilya

27. Documentation of the audit Audit materials consist of an audit report and properly executed annexes to it. Entries in the report must be presented on the basis of verified facts arising from available documents, materials from counter checks, inventories and others

From the book Accounting author Bortnik Nikolai Nikolaevich

37. Documentation of the audit The audit organization and the individual auditor should document all information that is important in terms of providing evidence to support the audit opinion, as well as evidence that the audit

From the book International Standards of Auditing: Cheat Sheet author author unknown

DOCUMENTATION OF BUSINESS OPERATIONS A document in accounting is a written certificate of a completed business transaction with all the ensuing consequences - legal and material. An accounting document is any information carrier with

From the book Accounting policies of organizations for 2012: for the purposes of accounting, financial, management and tax accounting author Kondrakov Nikolay Petrovich

DOCUMENTATION OF THE MOVEMENT OF PRODUCTION INVENTORIES Registration of the receipt of material assets. Raw materials and supplies come: – from suppliers or accountable persons who purchased materials in cash; – from the write-off of deteriorated fixed assets

From the book Small Auto Service: A Practical Guide author Volgin Vladislav Vasilievich

DOCUMENTATION OF SHIPMENT AND SALES OF PRODUCTS The sales service, in accordance with supply agreements concluded by the enterprise with customers, issues orders for the release of finished products to customers. For selected and packaged products in the warehouse, a

From the book Theory of Accounting. Cheat sheets author Olshevskaya Natalya

3.1. Documentation of business transactions The main tasks facing the accounting service of any organization are: the formation of complete and reliable information about business processes and financial results of the organization’s activities, necessary

From the book Audit. Cheat sheets author Samsonov Nikolay Alexandrovich

18. DOCUMENTATION OF THE AUDIT Documentation is one of the most important aspects in the work of the auditor. The quality and results of the audit largely depend on the thoroughness, timeliness and systematicity of records. ISA 230 deals with documentation issues

From the book Management Accounting. Cheat sheets author Zaritsky Alexander Evgenievich

2.3. Documentation of business transactions Primary accounting documents must be drawn up at the time of transactions, and if this is not possible, immediately after the completion of the transaction. Responsibility for timely and high-quality

From the book Handbook on Internal Audit. Risks and business processes author Kryshkin Oleg

Documentation of work Primary documentsAccording to the guidelines for filling out strict reporting forms and their use when performing household services by enterprises of all forms of ownership, as well as during individual labor activities, developed

From the book The Practice of Human Resource Management author Armstrong Michael

15. Documentation and primary accounting documents A distinctive feature of accounting is the registration of business transactions with primary documents. The procedure for creating, accepting and reflecting primary documents in accounting is regulated

From the author's book

58. Documentation of the audit Audit documentation helps to streamline the audit process, conduct it according to the scheme developed for the audit firm. Audit documentation can be divided into two groups: 1) regulatory reference and tax documentation; 2) working papers,

From the author's book

11. Documentation of accounting A distinctive feature of accounting is the registration of business transactions with primary documents. The procedure for creating, accepting and reflecting primary documents in accounting is regulated by the regulations on

From the author's book

Documenting internal audit work The documentation process results in the creation of working documentation. Any PIA benefits from implementing an optimal system for documenting work within audit projects. The presence of such a system has a number of following

From the author's book

CONDUCTING AN AUDIT OF AN ORGANIZATION An audit of an organization is carried out in four stages: 1. Analysis of the existing structure and those factors that may affect the organization in the present or future.2. Assessing what needs to be done to improve structuring

Acts must contain introductory, descriptive and effective parts.

The introductory part states the following:

1. full name of the institution in which the audit is carried out, its organizational and legal form and address;

2. names of officials of the audited institution participating in the audit, responsible for maintaining accounting records and submitting reports;

3. the basis for the audit, its type, reasons for its conduct;

4. the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;

5. start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1. specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;

2. each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;

3. when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

Conclusions and suggestions based on the audit materials

The audit materials are submitted to the head of the audit body no later than 3 working days after it is signed by the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: “The audit materials have been accepted,” the date is indicated and a signature is placed.

Based on the results of the audit, the head of the audit group prepares conclusions and makes recommendations or suggestions.

Conclusions should be based on the facts identified during the audit and specified in the audit report, and recommendations should follow from these conclusions. The findings reveal the causes and consequences of violations and abuses.

Conclusions must be drawn up competently and logically, systematizing the collected materials for the enterprise. They should be grouped in the following areas:

1. related to criminal prosecution;

2. related to recovery from guilty persons without bringing them to justice.

Vague, ambiguous, careless, ambiguous wording and incorrect terms are not allowed. Also, you should not make personal conclusions or comments about the manager and specialists of the company being inspected. Proposals must disclose measures to eliminate identified deficiencies, clearly and specifically indicate what should be done and in what way, who is responsible for the implementation of these measures and what is the time frame for their implementation. The conclusions are presented to the head of the control and audit bodies, who reviews them and makes decisions to eliminate deficiencies.

Within a period of no more than 10 calendar days, the head of the control and audit body, based on the submitted audit materials, determines the procedure for implementing the audit materials.

Based on the results of the audit, based on the conclusions and proposals given in the audit report, the head of the control and audit body sends a proposal to the head of the audited organization to take measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

The results of the audit are summarized and reported in writing to the leadership of the Ministry of Finance of the Russian Federation, along with proposals for taking measures aimed at eliminating the identified violations and compensating for the identified damage. The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

In addition, the head of the control and audit body transfers audit materials on the intended use of federal budget funds in the prescribed manner to the federal treasury authorities to organize work on the implementation of these materials.

Audit materials on issues of targeted use of federal budget funds are transferred in the prescribed manner to the Federal Treasury to organize work on the implementation of these materials, and in case of serious violations they can be sent to investigative authorities.

The control and audit body ensures control over the progress of implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate identified violations and compensate for damage caused. The control and audit body systematically studies and summarizes audit materials and, on the basis of this, where necessary, makes proposals on improving the system of state financial control, additions, changes, and revision of legislative and other regulatory legal acts in force in the Russian Federation.

During the inspection, to systematize the materials, auditors draw up working documents that reflect all detected facts of violations. The results of the audit are documented in an act (in accordance with the current instructions and in accordance with the audit plan or program). The act indicates information about the organization and auditors, the results of previous audits and the facts of implementation of decisions on these audits, indicate the methods and methods used during the audit, methods of conducting an inventory, the results of checks in the areas of the audit, the amount of damage caused.

Already during the audit, the auditor must take measures to eliminate the identified violations, and also raise the question of the extent of responsibility of the perpetrators. In case of minor violations, the results of the audit can be implemented immediately after the end of the audit, as reported in the appendix to the audit report. And if facts of theft on a large scale are revealed, an interim report is drawn up and submitted to the investigative authorities. Based on the results of the audit, conclusions and proposals for eliminating deficiencies are drawn up, which are presented to the head of the organization. He reviews the findings and makes decisions to correct deficiencies. In the future, the implementation of these decisions should be monitored.

The introductory part states the following:

1) the full name of the institution in which the audit is carried out, its organizational and legal form and address;
2) the names of the officials of the audited institution participating in the audit, who are responsible for maintaining accounting records and submitting reports;
3) the basis for the audit, its type, the reasons for its conduct;
4) the time of the previous audit, the period for which the audit is carried out, and the issues to be clarified;
5) start and end dates of audits, positions and names of officials conducting the audit.

The descriptive part reflects the following:

1) specific facts and actions indicating a violation of the procedure for maintaining accounting records, preparing reports, using budgetary funds and extra-budgetary funds, tax legislation, etc.;
2) each fact of violation is indicated in the act independently, indicating the time of its commission, valuation, accounting entries made and with links to the relevant primary documents;
3) when indicating facts of violations, a reference must be made to the violated legislative and regulatory acts, indicating their specific articles and paragraphs. It is necessary to keep in mind that the regulatory documents of ministries and departments come into force only after they are registered with the Ministry of Justice of Russia.

The effective part of the act summarizes the identified facts of violations in the form of conclusions and makes proposals for their elimination.

The inspection report is drawn up in two copies signed by the auditor, the head of the institution and the chief accountant.

The results of the audit are documented in an audit report, which has continuous page numbering.

The act does not allow blots, erasures and other corrections, as well as printed and capital letters at the same time.

The audit report consists of introductory, descriptive and final parts.

The introductory part should contain:

1. date and place of drawing up the act

2. the basis for the audit (number and date of the certificate, an indication of the planned nature of the audit or a link to the task)

3. position, full names of members of the audit team

4. name of the revision topic

5. period under review and timing of the audit

6. information about the audited organization:

Full name and details of the organization, TIN, statistical codes

Departmental affiliation and name of the parent organization

Information about the founders

Main goals and activities of the organization

Licenses the organization has to carry out certain types of activities

List and details of all accounts in credit institutions, including deposit accounts, as well as personal accounts opened with OFK

Information about previous audits and inspections, about the elimination of violations and shortcomings identified by them (who carried out them and when).

After the introductory part, before the descriptive part, an entry is made: “The audit established.”

The descriptive part of the act must consist of sections in order according to the issues provided for in the audit program. A description of the work performed and any violations identified for each issue is provided.

The final part of the report should contain summarized information about the results of the audit, incl. identified violations, grouped by type, indicating for each type of financial violation the total amount for which they were identified. The amounts of identified misuse of funds are indicated by codes for the classification of budget expenditures of the Russian Federation.

The scope of the act is not limited. Schemes, tables, interim calculations, documents and copies of documents, summary certificates, explanations of officials and MOLs are grouped, numbered and attached as an appendix to the act.

Acts of verification of individual audit issues of each member of the audit team are an integral part of the consolidated act and are drawn up as appendices to it.

Members of the audit group, if necessary, 2-3 days before the end of the audit period, provide the head of the audit group with audit reports of individual issues signed in the established manner for generalization and inclusion in the consolidated act.

The completed consolidated act is signed by the head of the audit team, and, if necessary, by members of the audit team (signatures are located on the left side of the sheet) and by the head and chief accountant of the audited organization (on the right side of the sheet).

In the audit report, inspectors must observe objectivity, validity, clarity, accessibility and systematic presentation.

The results are set out in the act on the basis of verifiable data and facts, confirmed by available documents, the results of counter checks and actual control procedures and other audit actions, the conclusions of specialists and experts, explanations of officials and MOLs.

Members of the audit team are responsible for the completeness and quality of fulfillment of tasks provided for by the audit, the reliability of the data and facts stated in the report in accordance with current legislation.

The description of violations identified during the audit must contain the following mandatory information:

What points of legislation and regulations have been violated?

By whom, for what period, when and what were the violations?

The extent of documented violations.

It is not allowed to include in the act various kinds of conclusions, assumptions and data unsupported by documents.

The act should not provide a legal, moral and ethical assessment of the actions of officials and MOLs of the organization being inspected; it cannot qualify their actions, intentions and goals. The use of terminology that could be interpreted as blaming individuals who committed violations is not permitted.

Explanatory notes are taken from employees of the inspected organization based on established facts of violations, which are written in their own hand to the inspection body.

If, during an audit, misuse of budget funds is established, the head of the audit team submits to the inspection body an extract from the draft audit report regarding the description of the misuse of funds.

After approval of the extract, one copy is included in the audit report. When describing the facts of misuse of budget funds, the audit report must necessarily contain the codes of the budget classification according to which expenditures were financed from the budget, conclusions about the misuse of budget funds by items of budget classification, the amount of misuse of funds, and references to violated regulations.

In cases where identified violations may be hidden or it is necessary to take urgent measures to eliminate them, during the audit a separate interim report is drawn up and explanations are requested from those responsible. The interim act is signed by a member of the audit team responsible for checking a specific issue of the MOL program.

Based on the results of the inspection specified in the interim act, the head of the audit team draws up a report addressed to the head of the inspection body indicating the measures taken and proposals to eliminate the identified violations and sends it within 3 days. The facts stated in the interim act are included in the final act.

No changes may be made to the audit report after it has been signed by auditors and officials of the audited organization.

At the request of the head or chief accountant of the audited organization, in agreement with the head of the audit team, a period of up to 5 working days must be established for familiarization with the audit report. The act is drawn up and signed in 2 copies if this is a planned audit and 3rd if on instructions from law enforcement agencies.

One copy of the act is signed by the head of the audit team and handed over to the head of the audited organization for review and signature, indicating the date of receipt. If there are objections or comments to the act, the officials of the audited organization signing it make a reservation about this before their signature and at the same time submit a written objection or comments to the head of the audit group, which are attached to the audit materials and are their integral part.

The head of the audit team is obliged to check the validity of the objections and give a written opinion on them within 30 days. Objections and conclusions are attached to the final act.

If officials of the audited organization refuse to sign or receive an audit report, the head of the audit team makes a record of this at the end of the report. In this case, the act is sent to the audited organization by registered mail indicating the date of receipt.

The act with attachments is submitted to the inspection body within five days.

Implementation of audit (verification) materials. Monitoring the implementation of decisions made on the basis of audit materials, the procedure for registration and transfer of audit (inspection) materials to law enforcement agencies

Based on the results of the inspection, the head of the supervisory body takes measures provided for by the BC RF, the Code of Administrative Offenses, the regulations on the supervisory body, and the Criminal Code of the Russian Federation.

The inspection body receives an act with attachments and its employees prepare a report on the results of the audit addressed to the head of the inspection body within 15 days.

The report summarizes information about the audited organization, the factual and documentary research conducted, the main types and amounts of violations identified, including proposals for informing law enforcement agencies and prosecutors about violations in the economic sphere.

Based on the report, the head of the inspection body determines the procedure for implementing the audit materials within 10 days. INSTRUCTIONS are issued that are mandatory for execution by officials of the inspected organization to eliminate identified violations.

The Order states:

Full name of the head of the audited organization

Name of company

The facts of identified violations are listed, indicating the content of the violation, the amount of the violation, regulations, the provisions of which were violated, and documents confirming the violations.

Methods (proposals) to eliminate identified violations

Time frame for taking measures to eliminate identified violations

Deadlines for notifying the official who issued the order to take measures to eliminate violations.

In cases where measures can be taken by a superior organization in relation to the audited organization, the Instructions are sent to it.

Also, based on the results of the audit, the head of the inspection body sends a mandatory submission on improper budget execution to the audited organization for consideration. It specifies proposals for taking measures to prevent the commission of these violations in the future.

For failure to comply with the requirements of the Instructions and Submissions, administrative liability is provided for in Art. 19.5 of the Administrative Code: administrative fine for officials from 1 to 2 thousand rubles. or disqualification for up to 3 years, for legal entities from 10 to 20 thousand rubles.

If misuse of budgetary funds and funds of state extra-budgetary funds is detected, Protocols on Administrative Offenses are drawn up in the manner established by Article 28.1-28.9 of the Code of Administrative Offences, and cases of administrative offense are considered in the manner established by Art. 29.1-19.13 Code of Administrative Offences.

If, during a scheduled audit, the supervisory authority reveals significant violations and abuses, it transfers the audit materials to law enforcement agencies.

In this case, the transferred materials must contain:

A written message signed by the head of the inspection body, which briefly outlines the essence of the identified violations of law

The original audit report, duly executed and signed with attachments thereto

Explanations and objections of officials regarding the audit (inspection) report

Written conclusion of the inspectors if there are objections.

The law enforcement agency, having received the audit materials, reviews them within the established time frame, carries out the necessary actions provided for by the Code of Criminal Procedure, and informs the inspection body about this. Materials that, in the opinion of law enforcement agencies, do not contain grounds for taking measures must be returned to the supervisory authority within ten days after an appropriate decision based on the results of their consideration.

Ministry of Education and Science of the Russian Federation

Federal Agency for Education State Educational Institution of Higher Professional Education

All-Russian Correspondence Financial and Economic Institute

TEST

in the discipline "Control and audit"

“Registration and implementation of audit results”

Teacher Maskaleva O.A.

Student Puchkina F.R., 5th year 2VO, BUAiA

Kursk – 2010

The procedure for drawing up an audit report and its contents 3

Conducting an audit. Reasons and frequency 7

Implementation of audit results 9

1. The procedure for drawing up an audit report and its contents

Audit report is considered a document summarizing the results of its implementation and having legal force, i.e. accepted as sources of evidence. Such properties of the audit act necessitate the need to follow the general procedure for its execution.

The audit report should also be a concise document, written in simple, clear, business language.

The audit report consists of an introductory (general) and descriptive (main) part.

Introductory part of the act the audit must contain the following information:

Title of the revision topic;

Date and place of drawing up the audit report;

By whom and on what basis the audit was carried out (number and date of the certificate, as well as an indication of the planned nature of the audit or a link to the task);

The period under review and the timing of the audit;

Full name and details of the organization, taxpayer identification number (TIN);

Departmental affiliation and name of the parent organization;

Information about the founders;

- main goals and activities of the organization;

Licenses the organization has to carry out certain types of activities;

List and details of all accounts in credit institutions;

Who had the right of first signature in the organization during the audited period and who is the chief accountant;

Who carried out the previous audit and when, what was done in the organization over the past period to eliminate the identified deficiencies and violations. The introductory part of the audit report may contain other necessary information related to the subject of the audit.

Descriptive part of the act The audit should consist of sections in accordance with the issues specified in the audit program. The following sections can be distinguished in the descriptive part of the audit report (the construction of this part is not strictly regulated):

Cash, cash and banking transactions. Payment and credit operations.

Production and sales of products.

Fixed assets.

Inventory assets.

Labor and wages.

Production costs and costs.

Profits, funds and reserves.

Investments.

Accounting, reporting and internal control.

Implementation of decisions based on the results of the previous audit.

Appendixes to the act.

The audit report must include comprehensively verified and documented facts of violations, abuses, mismanagement, damage and shortages, excessive write-off of material assets, etc. All entries in the act must be indisputable, accurate and irrefutable.

The act is usually drawn up in triplicate. One copy of the executed audit report is handed over to the head of the audited organization or a person authorized by him against signature on receipt indicating the date of receipt. The other is sent to the head of the organization that appointed the audit, and the third remains in the files of the control and audit department. All appendices to the main audit act are numbered: at the end of the act it is necessary to list all appendices to it.

As a rule, 5 working days are allotted for familiarization with the audit report. If there are objections or comments to the act, the officials of the audited organization signing it make a reservation about this before their signature and at the same time submit written objections or comments to the head of the audit group, which are attached to the audit materials.

The head of the audit team is obliged to check the validity of the objections or comments raised and give written comments on them within up to 5 working days.

If officials of the audited organization refuse to sign or receive the audit report, the head of the audited group at the end of the report makes a record of their familiarization with the report and refusal to sign or receive the report.

In this case, the audit report may be sent to the audited organization by mail (registered mail) or in another way indicating the date of its receipt. In this case, documents confirming the fact that the act was sent are attached to the copy of the act, which remains in storage at the control and audit body.

The audit report should not provide a legal, moral and ethical assessment of the actions of officials and materially responsible persons of the audited organization and qualify their actions, intentions and goals (in particular, “embezzled funds”, “appropriated state property”).

The facts of abuse, illegal expenditure of funds and other violations revealed by the audit, included in the audit report, must be confirmed by original documents, copies of documents and accounting records, interim acts, certificates, calculations, statements, explanations, etc. When confiscating original documents, a copy is placed in place of the confiscated document, indicating on the back the basis and date of confiscation of the original, or the confiscated original documents are drawn up with an inventory signed by the auditor and the chief accountant of the audited enterprise. Original documents are attached to the audit report in cases where they are both a means of a crime and evidence of abuse committed. First of all, such documents will include forged documents containing material and intellectual forgery, the safety of which at the audited enterprise is of concern.

Identified facts of homogeneous mass violations (for example, based on the results of checking advance reports of accountable persons, etc.) are grouped in statements attached to the audit report, and the report provides only the final data and content of these violations with reference to the corresponding appendix. In these cases, the list of violations attached to the audit report indicates: the period under review, the date and number of the document, the name of the violation of the law, the content of the violation, the name, initials and position of the person at fault, the amount of damage.

Interim acts are necessary in cases where the facts established at the time of the inspection cannot be confirmed by documents. They are compiled based on the results of the inventory of the cash register, material assets, finished products, fixed assets, the state of payments and other operations. Interim acts are signed by members of the audit team and officials. The main act briefly sets out the essence of the violations noted in the intermediate acts and makes reference to them.

The scope of the audit report is not limited, but auditors should strive for reasonable brevity of presentation while thoroughly reflecting clear and complete answers to all questions of the audit program.

The materials of each audit are submitted to the head of the audit body no later than 3 working days after it is signed by the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: “The audit materials have been accepted,” the date is indicated and signed by him.

The materials of each audit in the records management of the control and audit body must be a separate file with the corresponding index, number, name and number of volumes of this file.

2. Conducting an audit. Reasons and frequency.

The state cannot be indifferent to how business is conducted in enterprises and organizations of non-state ownership. Consequently, the state must have such forms of financial control that would allow effective control of enterprises of all forms of ownership.

The state uses greater resources and funds than those mobilized in its budget. Therefore, it must have a legal framework and an appropriate mechanism to ensure the targeted and effective use of all funds belonging to it and control over their use.

When organizing, conducting and implementing the results of an audit, employees of control and audit bodies must be guided by: instructions on the procedure for conducting audits and inspections by control and audit bodies of the Ministry of Finance of the Russian Federation, the Constitution of the Russian Federation, federal constitutional laws, decrees and orders of the President of the Russian Federation and other regulatory legal acts of the Ministry of Finance of the Russian Federation, other ministries and other executive authorities of the Russian Federation, legal acts of the constituent entities of the Russian Federation.

Audit of the receipt and expenditure of federal budget funds, the use of extra-budgetary funds, income from property (including securities) in federal ownership, in federal executive authorities, state authorities of constituent entities of the Russian Federation, local governments and organizations of any form of ownership, carried out both planned and unplanned.

An audit of the receipt and expenditure of budgetary and extra-budgetary funds of state authorities of the constituent entities of the Russian Federation and local self-government bodies and income from property owned by them is carried out at the request of these bodies in the prescribed manner with reimbursement of expenses for such an audit by the relevant state authority of the constituent entity of the Russian Federation or body local government.